THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS History
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Body Notification No. EXN-F(10)-14/2017. NOTIFICATION NO. 13/2017-STATE TAX Dated 30th June, 2017

In exercise of the powers conferred by sub-section (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of Council, is pleased to fix the rate of interest per annum for the purposes of the sections as specified in column(2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table:—

Table

Serial Number	Section	Rate of interest
(1)	(2)	(3)
1	Sub-section(1) of section 50	18 percent
2	Sub-section(3) of section 50	24 percent
3	Sub-section(12) of section 54	6 percent
4	Section 56	6 percent
5	Proviso to Section 56	9 percent

2. This notification shall come into force with effect from the 1st day of July, 2017.

By order,

ONKAR SHARMA,

Principal Secretary (E&T).